This course is specifically designed to meet the learning requirements of staff new to payroll or staff returning to the payroll office who wish to refresh their skills.

Duration: 3 days | Time: 9am - 4:30pm | Class Size: Max 13 | Level: Beginner

The course aims to provide participants with a clear understanding of the methodology and logic behind the payroll process. Many people see payroll as simply a position whereby data is entered, a button is pushed and a computer calculates the result. This is far from correct. Payroll professionals need to understand the manual procedures involved to ensure the accuracy of payments. Incorrect pays can result in demoralised and angry staff members which then impacts severely on the company’s profitability. An error in the pay department can have far reaching effects in relation to legislative compliance. 

Foundations of Payroll Practice is a course specifically designed to meet the learning requirements of staff new to payroll and staff returning to the payroll office who wish to refresh their skills. Over three days this course aims to ensure that a participant will be able to understand fully the skills and characteristics required of a payroll person and how to apply this knowledge within the workplace. At the end of the course staff will be able to:

• Read and interpret an award 
• Use the award to calculate pays 
• Read and interpret tax tables 
• Calculate tax offsets and understand the effect of the offsets on an employee’s tax 
• Calculate entitlements 
• Prepare terminations payments 
• Carry out month and year reporting and remitting requirements
• Understand Superannuation and calculation of the levy.

The first day concentrates on the pay office (location, setup and function) the current Industrial Relations Scene and interpretation of conditions of employment (we use an award for our examples, but it could easily be an Enterprise Agreement). The ability to interpret awards and legislation is a vital attribute for a payroll person. By the completion of the day participants will able to interpret the award to locate information such as overtime rates and shift allowances, entitlement rates and identify categories of employees (then using this information, allocate the correct payment rate). The day  continues with a discussion of Annual Leave and Long Service Leave under the Fair Work Act. Participants will be provided with hands on experience in the calculation of an employee’s length of service and leave entitlements.

The morning of day two continues the focus on entitlements: 

• Personal/Carer’s Leave and Parental Leave entitlements 
• Accrual of entitlements
• Categories of employees who have access to entitlements 
• Legislation governing the administration of entitlements 
• Calculation of entitlements. 

The afternoon deals with payroll calculations including ordinary pay, overtime, leave and allowances. Tax treatments are explained including PAYG, HELP, tax offsets and the completion and lodgment of Tax File number declarations. The day completes with ‘whiteboarding’ the calculation of tax on bonuses and commissions.

Day Three commences with termination payments – 

• Identification of the components of a termination
• The correct tax treatment of these components 
• Defining the allocation of these components as Lump Sum A, B, D, ETP

The participants are provided with templates to aid in the calculation of marginal tax and complete exercises to test their knowledge of the processing of terminations.
Having devoted a couple of hours to terminations we move onto superannuation – calculation of the levy, Super guarantee charge and salary sacrificing. 

The day concludes with two sections which outline the month and year end reporting and remittances requirements for payroll staff. The varying remittance requirements for PAYG are covered as well as the thresholds and percentages payable to state governments for payroll tax.

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• A quality lunch from a local cafe
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

We also accommodate special dietary requirements. Please let us know in advance if this applies to you.

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion
• Points towards your C.P.S. recertification

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000

The one day termination workshop has been designed to give payroll officers a thorough and up-to-date knowledge of termination procedures from understanding legislation to calculating tax and completing required documentation.

Duration: 1 day | Time: 9am - 4:30pm | Class Size: Max 13 | Level: Intermediate

Termination payments often pose a major hurdle for the payroll department.

• How do you tax entitlements?
• What is marginal tax?
• Classification of Employment Termination Payments
• How an employees age effects their termination payments
• Death of an employee

With the major changes to Employment Termination Payments in July 2007, the issues surrounding terminations have become more complex. This one day course demystifies this bewildering area and provides hands on experience of calculations.

Outline

1 Major Causes of Termination

2 Legal Aspects of Terminations

3 Termination Payments
• Unpaid Salary
• Leave Entitlements
• Employment Termination Payments
   i. In Lieu of notice
   ii. Severance Payments
   iii. Ex Gratia Payments
   iv. Sick Leave
   v. RDOs

4 Classification of Employment Termination Payments
• transitional and non transitional

5 Taxation of Termination Payments
• Leave Entitlements
• ETPs
   i. Invalidity
   ii. Early Retirement Schemes
   iii. Redundancy
   iv. Pre 1/7/1983
   v. Transitional
   vi. Non Transitional

6 Termination Documentation
• Transitional Pre Payment Statement
• ETP Payment Summary

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• A quality lunch from a local cafe
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

We also accommodate special dietary requirements. Please let us know in advance if this applies to you.

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion
• Points towards your C.P.S. recertification

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000

The one day Salary Packaging and FBT workshop is designed to give payroll officers an understanding of salary packaging principles and FBT regulations. It aims to provide payroll officers with the skills to structure salary packages with a view to tax effectiveness.

Duration: 1 day | Time: 9am - 4:30pm | Class Size: Max 13 | Level: Intermediate

Attracting and keeping good staff is one of the most important issues faced by employers in today’s tight human resources market. Employers who offer salary packaging can set themselves apart from the rest and clearly define themselves as employers of choice. The one day Salary Packaging and FBT workshop is designed to give payroll officers an understanding of FBT rules and regulations and salary packaging principles.

It aims to provide payroll officers with the skills to administer and process salary packages and to understand the FBT ramifications.

The course examines the most effective items to sacrifice and common fringe benefits such as
novated leases, car parking and living away from home allowances. Participants gain experience
in completing calculations of salary sacrifice arrangements including the calculation of the FBT
liability, superannuation adjustments and changes in the amount of PAYG tax which must be
withheld. The course also reviews total remuneration packages and the handling of this form of
remuneration on termination of employment.

1. Fringe Benefit Tax
• Gross up rates and calculation of FBT
• Types of Benefits
   i. Loans
   ii. Entertainment
   iii. Property
   iv. Residual
   v. Expense payments and the "otherwise deductible rule"

2. Salary Packaging
• Exempt benefits
• Motor vehicles and employee contributions
• Car parking
• LAFHA
   i. reasons for payment
   ii. accommodation and food component
• Superannuation
• Total Remuneration Packages
• Workplace Giving
• Salary package considerations
• Effective/non effective salary sacrifice
• Payroll tax considerations
• Reportable Fringe Benefit

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• A quality lunch from a local cafe
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

We also accommodate special dietary requirements. Please let us know in advance if this applies to you.

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion
• Points towards your C.P.S. recertification

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000

The payroll tax workshop is designed to give payroll officers an understanding of the payroll tax requirements in each State including FBT, contractors and grouping provisions.

Duration: 1 day | Time: 9am - 4:30pm | Class Size: Max 13 | Level: Intermediate

The administration and payment of payroll tax can be a confusing and complicated process.
Each State and Territory imposes its own regulations, thresholds and wages definition for the
payment of payroll tax. Once an employer commences to pay across State boundaries
compliance issues make it even more complicated.

This one day course provides participants with the skills to ensure compliance with all State and
Territory regulations. Participants receive instruction and will complete hands on exercises in how
to prepare a payroll tax reconciliation, what items to include and the calculation of thresholds
when a company is grouped and or trades across State boundaries.

1. Outline

2. Definition of "Wages"
• What wages to include and exclude
• Fringe Benefits
   i. Which benefits are payroll taxable
   ii. Valuation of Fringe Benefits
• Superannuation Contributions
   i. Employee contributions
   ii. Super Guarantee Levy
• Salary sacrifice
• Allowances
• Termination Payments
   i. Leave payments
   ii. In lieu of notice payments
   iii. Redundancy and gratuity payments
• Payments to Contractors
• Employment agencies
• Expatriates and Interstate Wages

3. Grouping Provisions
• When will a company be grouped.
• Business grouping rules
   i. Related Companies
   ii. Common employees
   iii. Common control
   iv. Direct/Indirect
   v. Interest
• Grouping across State and Territory boundaries

4. Common Pitfalls when paying payroll tax and how to avoid them.

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• A quality lunch from a local cafe
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

We also accommodate special dietary requirements. Please let us know in advance if this applies to you.

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion
• Points towards your C.P.S. recertification

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000

The ½ day superannuation workshop is designed to give payroll officers an understanding of superannuation in Australia with a focus on the definition of Ordinary Time Earnings used for calculating employer contibutions.

Duration: ½ day | Time: 9am - 1:00pm or 12:30 - 4:30pm
Class Size: Max 13 | Level: Intermediate

2007 saw major changes to superannuation and its administration. ETPs, unless transitional
can now longer be directed to super, age based limits were abolished and we saw the end of RBLs and changes in reporting requirements for the ATO and super funds.

2009 heralded further changes to the definition of Ordinary time Earnings and the introduction of Reportable Employer Superannuation Contributions.

This ½ day session covers all of these changes and more. By providing hands on exercises,
participants are able to put the concepts that they have learnt into practice with the support of our trainers.

1. History of Superannuation in Australia

2. Types of Super Funds
• Defined Benefit
• Accumulated

3. The Guarantee
• Who is eligible
• Expatriates and superannuation
• Earnings Base – Ordinary Time Earning 1/7/2008 and beyond
• Max salary superannuation cap
• Payment dates
• Salary Sacrifice
   i. Effective and Non Effective arrangements
   ii. Total Remuneration Packages and superannuation guarantee
• Superannuation Guarantee Charge
   i. What it is and how to pay it.

4. Employee Choice of Super Fund

5. Super and ETPs

6. Tax and Superannuation
• Preservation
• Transition to retirement
• Superannuation Splitting
• Reasonable Benefit Limits

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion
• Points towards your C.P.S. recertification

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000

Many New Zealand payrolls are processed in Australia. The NZ payroll environment can be very complex with a wide range of legislative requirements. This course will introduce you to NZ payroll and teach you how to meet your legal obligations.

Duration: 1 day | Time: 9am - 4:30pm | Class Size: Unlimited | Level: Intermediate

New Zealand employment legislation is complex and wide ranging in what payroll practitioners have to calculate to comply with the law. This practical course will allow participants to practise the essential calculations to cover a range of employee payment situations. Fully worked examples covering a range of different situations will be provided that can then be used back in the workplace. The course will be run in a workshop format.

Holidays Act 2003
• Calculating annual leave entitlements in days and in hours.
• Relevant daily pay calculations for sick, bereavement, alternative, public holidays.
• What payments are included in holiday pay and when.
• Update on changes to the Act

Parental Leave and Employment Protection Act 1987
• Taking and paying annual leave before an after parental leave is taken.

KiwiSaver 2006 Act & Superannuation

• Employer responsibilities
• IRD Requirements

NZ Payroll Giving
• What giving is?
• Rules and process
• payroll giving calculation
• Timeframes for payments to be made

Fringe Benefits
• Overview NZ fringe benefits
• What fringe benefits can be provided to your employees
• Calculating fringe benefit tax

Calculating Payments Income Tax Act 2004, Tax Administration Act
• Personal Grievance Payments
• Redundancy Payments and Retirement Allowances
• Inducement Payments.
• Restraint of Trade Agreements.
• Student loan repayments
• Accounting for allowances and benefits for staff
- Holiday pay
- Bonuses (special and regular)
- Allowances
- Special benefits
- Job Support Scheme Allowance

Wages Protection Act 1983
• Payment of wages
• Deduction from wages
• Overpayments

Final Pay
• Final pay calculations (Holiday, when to pay, documentation to provide).

Update on upcoming changes to NZ Legislation

Course Materials

You will recieve detailed course notes which includes supporting material so that you can return to your work place with a document that can be used for future reference.

Catering

We like to look after our customers with:
• A quality hot lunch at venue
• Delicious muffins
• Tea, coffee and biscuits
• Table sweets
• Chilled water

We also accommodate special dietary requirements. Please let us know in advance if this applies to you.

Support

There's nothing worse than leaving a course and feeling left on your own. We like to ensure our customers have all the support and backup they need including:
• TAPS members receive unlimited support by phone or email
• Other delegates are welcome to call with questions relating to the course they attended

You also get

• A certificate of completion

Download and complete the application form.

Fax your application form to TAPS on (02) 9258 2155

If you wish to email a completed scanned form send it to:
training@payroll.com.au

You can also post your completed application form to:

TAPS Training
5/37 Pitt Street
Sydney NSW 2000